Legal Opinion
Walters v. State ex rel. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided August 23, 1996No. 85148PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
CARL B. JONES, Presiding Judge:
Appellants brought this declaratory judgment action against the Oklahoma Tax Commission [the Commission] challenging the constitutionality of Senate Bill No. 1121 [S.B. 1121], which was enacted by the Oklahoma Legislature in 1994. On cross-motions for summary judgment, the trial court rendered judgment for Appellee, and Appellants appeal.
S.B. 1121, among other things, changed the method of calculating state income tax for nonresident and part-year resident individuals. Okla.Sess.Laws 1994, ch. 278, § 27; see now 68 O.S.Supp.1994 § 2362.1 Prior…
2Cases cited14 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Reherman v. Oklahoma Water Resources BoardSupreme Court of Oklahoma · 1984
- Black v. Ball Janitorial Service, Inc.Supreme Court of Oklahoma · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Fent v. Oklahoma Capitol Improvement AuthoritySupreme Court of Oklahoma · 1999
- Calvey v. DaxonSupreme Court of Oklahoma · 2000
- Fent v. Oklahoma Capitol Improvement AuthoritySupreme Court of Oklahoma · 1999
- Opinion No. (2000), Oklahoma Attorney General Reports2000
- Walters v. STATE EX REL., TAX COM'NCourt of Civil Appeals of Oklahoma · 1996